Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Petitioner challenged impugned order by respondent regarding difference in outward supply between GSTR 3B and books of accounts, non-filing of GSTR 9 & 9C, non-payment of tax under RCM for freight charges, and non-payment of tax for private coaching fee receipts. HC held petitioner shall pay 25% of demand after deducting paid amount, subject to verification. Impugned order treated as show cause notice; petitioner to file objections within four weeks. Petition disposed of.
Petitioner challenged impugned order by respondent regarding difference in outward supply between GSTR 3B and books of accounts, non-filing of GSTR 9 & 9C, non-payment of tax under RCM for freight charges, and non-payment of tax for private coaching fee receipts. HC held petitioner shall pay 25% of demand after deducting paid amount, subject to verification. Impugned order treated as show cause notice; petitioner to file objections within four weeks. Petition disposed of.
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